- 13 -
accordingly, and we do not sustain respondent's deficiencies to
that extent.
3. GVE Loans
FINDINGS OF FACT
From 1982 through at least the beginning of June 1987,
Walter maintained a checking account in Connecticut, in his own
name, at Connecticut National Bank, account number 245-7044
(Conn. account 7044). From June 1983 through April 1985, Walter
maintained a checking account in Oregon, in his own name, at U.S.
Bank, account number 155-0502-221 (USB account 2221). The
amounts shown on Exhibit 201-GK in the row labeled "GVE Loans"
reflect certain deposits to Conn. account 7044 and USB account
2221 of funds received from Gertrude, Walter's mother. The
amounts remaining in dispute as GVE Loans are as follows1:
Year Amount
1982 $32,564.84
1983 23,741.95
1984 48,008.70
1985 49,389.93
1986 39,872.48
1987 20,615.80
Those amounts were deposited to Conn. account 7044 and USB
account 2221 during the years indicated. All of those amounts
1 Except with regard to 1987, our findings agree with the
entries for 1982 through 1987 in the row labeled "GVE Loans" on
Exhibit 201-GK. The discrepancies arise from respondent's
proposed finding 434d., which leads to the lesser amount found.
We accept that difference as a concession by respondent.
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